Rural Hospital Organization Tax Credit/Georgia Senate Bill 258 and Georgia SB 180
Georgia residents and corporations have the opportunity make a contribution to Evans Memorial Hospital that can be converted to a Georgia State Income Tax Credit for the 2017 tax year. Since you would otherwise owe this money to the state, by making a contribution, you can reduce your tax liability while supporting Evans Memorial Hospital and keeping your tax dollars local.
An individual taxpayer shall be allowed a Georgia income tax credit for qualified contribution as follows:
- In the case of a single individual or a head of household, 90 percent of the actual amount contributed or $5,000 per tax year,
whichever is less (To receive the maximum tax credit of $5,000 your contribution would need to be $5,556)
- In the case of a married couple filing a joint return, 90 percent of the actual amount contribution or $10,000 per tax year,
whichever is less (To receive the maximum tax credit of $10,000 your contribution would need to be $11,112)
A C-Corporation or fiduciary taxpayer shall be allowed a Georgia income tax credit for qualified contribution as follows:
- 90 percent of the actual amount contributed or 75 percent of the corporations or fiduciary's income tax liability, whichever is
- S-Corporations and pass-through entities are not allowed the qualified rural hospital expense tax credit.
The pre-approval process began January 3, 2017, and will continue until the aggregate annual limit is reached from individual taxpayers, corporations and other entities.
The steps to make a qualifying tax credit contribution to Evans Memorial are as follows:
- To complete the Georgia Department of Revenue pre-approval application for the Rural Hospital Organization Tax Credit:
- You may enter your information electronically at the Georgia Tax Center Department of Revenue site
to download instructions on creating a login for Georgia Tax Center (GTC)
to download instructions on completing the online application
- Complete the Evans Memorial Rural Georgia Tax Credit Form and return to Lisa Ryles at Evans Memorial Hospital
to download and print form)
2. Within thirty (30) days of receipt of taxpayer information the Georgia Department of Revenue will send taxpayer and
Evans Memorial approval/denial notification.
3. The contribution must be made by the taxpayer within sixty (60) days of the date of the preapproval notice received from
the Georgia Department of Revenue.
letter of contribution form will be provided by Evans Memorial to the taxpayer to confirm the contribution within
days of the contribution.
5. Within thirty (30) days of the contribution the
taxpayer must report the contribution to the Georgia Department of
6. Taxpayer will submit
letter of contribution form with the taxpayer's Georgia tax return when the tax credit is claimed.
Please contact Lisa Ryles by telephone at 912-739-5105 or by e-mail at email@example.com for questions, more information, or to make a donation.